Ferramenta de Business Intelligence como canal para comunicação contábil

Abstract

Accounting, in the financial segment, aims to provide information about organizational performance for decision making for external users of the organizations in relation, mainly, to the allocation of economic resources. The formatting of this communication, although standardized in its reports, can be enhanced by the use of support tools, with emphasis on technological artifacts to achieve greater effectiveness. In this scenario, this research sought to investigate the answer to the following central question: How is the comprehensibility of internal users about accounting information affected by the use of Business Intelligence tools as an information channel? The research has a descriptive-exploratory character, it was used as a case study method. The data were collected through the Survey Monkey platform, a structured questionnaire was sent to internal users of the accounting office during November 2020. Respondents were asked about the

understanding of financial / management reports, as well as their use for decision- making and the presentation of reports on your needs. The answers were favorable

to the use of Business Intelligence tools, demonstrating a better understanding of the information of the group that uses the tool.